Exhibit 23
CONSENT OF INDEPENDENT
REGISTERED PUBLIC
ACCOUNTING
FIRM
We hereby
consent to the incorporation by reference in the Registration Statement on Form
S-8 (Nos. 33-57793, 33-57795, 33-57797, 333-83731 and 333-131496) of Matthews
International Corporation of our report dated November 24, 2008 relating to the
financial statements, financial statement schedule, and the effectiveness of
internal control over financial reporting, which appears in this Form
10-K.
/s/
PricewaterhouseCoopers LLP
Pittsburgh,
Pennsylvania
November
24, 2008